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LOUISVILLE — A new website designed to help Presbyterian Church (U.S.A.) churches and mid councils easily obtain a group inclusion letter which demonstrates their federal tax-exempt or 501(c)(3) status is now available. Go here to get the online process started.
The church or mid council will need its Personal Identification Number (PIN) or its Employer Identification Number (EIN) in order to obtain the inclusion letter. Such letters help tax-exempt entities obtain grants and do everyday business including assuring potential donors that contributions qualify for federal tax deductibility and opening a bank account, said Samantha Lund, Legal Office Administrator in the Presbyterian Church (U.S.A.), A Corporation’s Administrative Services Group.
Before the launch of the website, mid councils and congregations would contact the Legal Office to obtain the letter. The Legal Office would verify the information submitted and then send the church or mid counsel a packet with the customized letter.
“Now that we have this platform, it automatically cross-checks with the IRS and our internal database,” Lund said. “Assuming everything lines up and is accurate, it produces the customized inclusion letter” almost immediately.
The Legal Office processes more than 400 requests for inclusion letters annually, about 35 per month. With the soft launch of the new website, monthly use is up significantly, Lund noted.
The new site is easy to use and has been received by users with excitement and gratitude.
One church administrator called it “perhaps the quickest and easiest thing that I’ve seen the PC(USA) roll out in the 40+ years I’ve been a member of the Presbyterian Church. It was incredibly easy and quick to complete, and got me the information I needed almost immediately.”
The tax-exempt entity is asked to indicate whether they’re a congregation, presbytery or synod and then provide their PIN or EIN, numbers that are unique to them. Entities will be given the option of having their organization listed on the IRS’ Exempt Organizations Business Master File, which currently lists nearly 2 million tax-exempt organizations across the country.
“The advantage [of being listed on the EOBMF] is that [churches and mid councils] are more easily findable if they find themselves in situations where they need to prove tax exemption,” Lund said. “If they are applying for lots of grants — if they are building, for example — it makes them more findable.”
If a church attempts to use the EIN of, say, the PC(USA) or another council or entity, “there’s a stop for that” on the website, Lund said. Entities should be using their specific EIN or PIN, she said.
The new website does not allow churches and mid councils to change their denominational information — their address, for example. Those changes are still to be submitted by presbytery stated clerks through the Stated Clerk Portal. “We can direct them” on how to do that, Lund said. Her email is [email protected].
The Presbyterian Church (U.S.A.) has been issued a Group Ruling (hereinafter “Group Ruling”) by the Internal Revenue Service (hereinafter “IRS”). Since the initial ruling of January 31, 1964, the IRS has reaffirmed the Group Ruling periodically. The Group Ruling exempts the Presbyterian Church (U.S.A.) and its related organizations from federal income tax under section 501(c)(3) of the Internal Revenue Code (hereinafter “Code”).
The General Assembly of the Presbyterian Church (U.S.A.) lists all of its related organizations that are entitled to the benefits associated with the Group Ruling in its Minutes (hereinafter “Minutes”) which are published every year. The Office of Legal & Risk Management Services of the Presbyterian Church (U.S.A.), A Corporation’s Administrative Services Group manages the Group Ruling on behalf of the Stated Clerk of the General Assembly of the Presbyterian Church (U.S.A.).
